From time to time, and at any time, I may post handy practice tips, or observations of Glasshouse doings. Some may seem obvious, but that means you’re a grizzled, battle-hardened tax war veteran; so spare an indulgence for the newbie. We were all newbies once.

First, it seems Ch J Maurice B (“Mighty Mo”) Foley is requiring forma pauperis claimants to get the Form Without a Number, the Application for Waiver of Filing Fee, right the first time. No Mulligan for Amaka L. Ezan, Docket No. 30234-21, filed 12/16/21.*

“Petitioner has not checked the boxes indicating whether or not he receives income from five of the six possible sources listed on the application. Additionally, the caption on the application does not match the caption of this case.” Order, at p. 1.

So application denied, and Amaka has until January 27 to stump up the sixty Georges.

I would have thought Ch J Mighty Mo, notwithstanding the unprecedented burden of 34,000+ petitions laid upon him and The Glasshouse Gang so far this year, would give Amaka a chance to amend his app; after all, as a much finer writer than I put it, this “…is a good time; a kind, forgiving, charitable, pleasant time; the only time I know of, in the long calendar of the year, when men and women seem by one consent to open their shut-up hearts freely, and to think of people below them as if they really were fellow-passengers to the grave, and not another race of creatures bound on other journeys.”

Next, though the carpenters may take Sappho’s advice to raise high the roof beams, we lawyers should see to the foundations, without need for advice from Judge Christian N. (“Speedy”) Weiler. Judge Speedy Weiler plows through a bunch motions in limine (hi, Judge Holmes, greetings the season) in Leigh C. Fairbank & Barbara J. Fairbank, Docket No.13400-18, filed 12/16/21.** Once again the meticulous Helvetian attorney Britta Delmas (insert here Swiss equivalent of “Esq.”) shows how business records are to be certified. Britta’s been here before; see my blogpost “Forever Swiss – Part Deux,”2/19/20.

But the NPB (which my source tells me is the Neue Privat Bank, now or formerly of Zurich) seems not to have the equivalent of the meticulous Ms. Delmas. “…the Court finds the NPB records to be business records under Fed. R. Evid. 803(8); however, unlike the [Delmas-certified] records there has been no ‘Certification of Business Records’ executed by a legal representative of NPB Bank. Accordingly, we do not admit the NPB records into evidence as self-authenticating foreign business records in advance of trial. See Fed. R. Evid. 801(d)(2), 803(6), 902(11), (12). Respondent remains free to lay a foundation to overcome any objection as to the authenticity of these records. See Fed. R. Evid. 901.” Order, at pp. 3-4.

Good question for the Tax Court admissions examination. And good checklist item for practitioners.

*Amaka L Ezan Docket No 30234-21 12 16 21

**Leigh C Fairbank Docket No 13400-18 12 16 21